N.Y. General Municipal Law 222 – Assessors to make separate lists
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§ 222. Assessors to make separate lists. The assessors of the town to which shall have been added a part of another town, shall yearly, until such bonds be paid, make a separate and distinct list of the taxable inhabitants and lands contained in the territory so annexed in the assessment-roll of the said town, in all respects similar in form and manner to the assessment-roll as now made. Said list shall be designated in such roll "List of annexed lands and inhabitants."